ITO TDS Ward, Salme V. Mynah Industries Ltd., Hosur

MA 24/CHNY/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4650 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-04-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 14-07-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 22

Judgement Text

आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. Nos. 22, 23, 24, 25 and 26/Chny/2021 [In I.T.A. Nos.2433, 2434, 2435, 2436 & 2437/Chny/2018] Assessment Years: 2014-15, 2015-16, 2014-15, 2012-13 & 2011-12 The Income Tax Officer TDS Ward, Hosur 635 109. Vs. M/s. Myna Industries Ltd., No. 66, Mugalapalli Village, Hosur 635 109. [PAN:AABCR5484M] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri AR V Sreenivasan, Addl. CIT ŮȑथŎ की ओर से/Respondent by : None सुनवाई की तारीख/ Date of hearing : 22.04.2022 घोषणा की तारीख /Date of Pronouncement : 25.04.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present five Miscellaneous Petitions, the Revenue seeks to recall the common order passed by the Tribunal in I.T.A. Nos. 2433, 2434, 2435, 2436 & 2437/Chny/2018 relevant to the assessment years 2014-15, 2015-16, 2014-15, 2012-13 & 2011-12 dated 03.09.2019. The ld. DR relied on para 3 and 4 of the petitions and submitted that the Tribunal order may be recalled. 2. None appeared on behalf of the assessee despite of issue of M.A. Nos. 22 to 26/Chny/21 2 notice. Hence, we proceed to decide the miscellaneous petition on merits after hearing the ld. DR. 3. We have heard the ld. DR, perused the petitions as well as common order passed by the Tribunal dated 03.09.2019 and find that the Tribunal has considered all the aspects of the issues and decided the appeals on merits in accordance with law. In view of the above decision, we find no error in the order passed by the Tribunal. 4. In the result, all the miscellaneous petitions filed by the Revenue are dismissed. Order pronounced on 25 th April, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 25.04.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.